GASB Sections
General Principles
- GASB Section 1000 - The Hierarchy of Generally Accepted Accounting Principles
- GASB Section 1100 - Summary of Principles
- GASB Section 1200 - GAAP and Legal Compliance
- GASB Section 1300 - Fund Accounting
- GASB Section 1400 - Reporting Capital Assets
- GASB Section 1500 - Reporting Liabilities
- GASB Section 1600 - Basis of Accounting
- GASB Section 1700 - The Budget and Budgetary Accounting
- GASB Section 1800 - Classification and Terminology
Financial Reporting
- GASB Section 2100 - Defining the Financial Reporting Entity
- GASB Section 2200 - Annual Comprehensive Financial Report
- GASB Section 2250 - Additional Financial Reporting Considerations
- GASB Section 2300 - Notes to Financial Statements
- GASB Section 2400 - Budgetary Reporting
- GASB Section 2450 - Cash Flows Statements
- GASB Section 2500 - Segment Information
- GASB Section 2600 - Reporting Entity and Component Unit Presentation and Disclosure
- GASB Section 2700 - Supplemental and Special Purpose Reporting
- GASB Section 2800 - Statistical Section
- GASB Section 2900 - Interim Financial Reporting